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NEW QUESTION: 1
A company with many branch stores has decided to use its best-performing store as a benchmark organization for the purpose of analyzing the accuracy and reliability of branch store financial reporting. Which one of the following is the most likely measure to be included in a financial benchmark?
A. High amount of bad debt write-offs.
B. High number of suppliers.
C. High level of employee participation in setting budgets.
D. High turnover of employees.
Answer: A
Explanation:
Internal benchmarking is the application of best practices in one part of the organization (e.g., a high-performing branch store) to its other parts (other branches). This process requires, among other things, use of quantitative and qualitative measures. A key indicator for financial performance measurement is the amount of bad debt write-offs. A high level of bad debt write-offs could indicate fraud, which would compromise the accuracy and reliability of financial reports. Bad debt write-offs may result from recording fictitious sales.

NEW QUESTION: 2

A. Option A
B. Option C
C. Option B
D. Option D
Answer: A

NEW QUESTION: 3
Understanding customer usage of services and how this varies over the Business Lifecycle is part of which process?
A. Service Portfolio Management
B. Component Capacity Management
C. Demand Management
D. Service Level Management
Answer: C